https://www.taxtmi.com/caselaws?id=360264 The Tribunal held that the construction of the sports complex for the Commonwealth Games was not liable for service tax under the category of "Commercial or Industrial Construction Service." The decision was based on the understanding that the sports stadium served a public purpose and was not intended for commercial or industrial use, despite user charges being levied for its utilization. The legal definitions of public utility and public facility were instrumental in determining the nature of the construction, leading to the allowance of the appeal and the setting aside of the initial order-in-appeal. en-us Wed, 11 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360264 The Tribunal held that the construction of the sports complex for the Commonwealth Games was not liable for service tax under the category of "Commercial or Industrial Construction Service." The decision was based on the understanding that the sports stadium served a public purpose and was not intended for commercial or industrial use, despite user charges being levied for its utilization. The legal definitions of public utility and public facility were instrumental in determining the nature of the construction, leading to the allowance of the appeal and the setting aside of the initial order-in-appeal. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360264